1A Amendments of the A New Tax System
(Goods and Services Tax) Act 1999

The provisions of the A New Tax System (Goods
and Services Tax) Act 1999 listed in the table are amended as
set out in the table.

Amendments

Item

Provision

Omit:

Substitute:

1

Paragraph 38-250(1)(a)

* gift-deductible
entity

* concessional
entity

2

Paragraph 38-250(2)(a)

* gift-deductible
entity

* concessional
entity

3

Subsection 38-250(3) (example)

gift-deductible entity

concessional entity

4

Subsection 38-250(4)

* gift-deductible
entity

* concessional
entity

5

Subsection 38-250(4) (note)

gift-deductible entities

concessional entities

6

Paragraph 38-255(1)(a)

* gift-deductible
entity

* concessional
entity

7

Paragraph 38-255(1)(b)

gift-deductible entity

concessional entity

8

Subsection 38-255(1)

gift-deductible entity (last
occurring)

concessional entity

9

Subsection 38-255(2) (example)

gift-deductible entity

concessional entity

10

Subsection 38-255(3)

* gift-deductible
entity

* concessional
entity

11

Subsection 38-255(3) (note)

gift-deductible entities

concessional entities

12

Paragraph 38-270(1)(a)

* gift-deductible
entity

* concessional
entity

13

Subsection 38-270(2) (example)

gift-deductible entity

concessional entity

14

Subsection 38-270(3)

* gift-deductible
entity

* concessional
entity

15

Subsection 38-270(3) (note)

gift-deductible entities

concessional entities

16

Paragraph 40-160(1)(a)

* gift-deductible
entity

* concessional
entity

17

Subsection 40-160(2) (example)

gift-deductible entity

concessional entity

18

Subsection 40-160(3)

* gift-deductible
entity

* concessional
entity

19

Subsection 40-160(3) (note)

gift-deductible entities

concessional entities

20

Subparagraph 48-15(1)(e)(iii)

* gift-deductible
entity

* concessional
entity

21

Subsection 48-15(1AA) (example)

gift-deductible entity

concessional entity

22

Paragraph 63-5(2)(aa)

* gift-deductible
entity

* concessional
entity

23

Subsection 63-5(3) (example)

gift-deductible entity

concessional entity

24

Paragraph 111-18(1)(a)

* gift-deductible
entity

* concessional
entity

25

Subsection 111-18(1)

gift-deductible entity (second, third
and fourth occurring)

concessional entity

26

Subsection 111-18(2) (example)

gift-deductible entity

concessional entity

27

Subsection 111-18(3)

* gift-deductible
entity

* concessional
entity

28

Subsection 111-18(3) (note)

gift-deductible entities

concessional entities

29

Section 129-45 (heading)

129-45 Gifts to gift-deductible
entities

129-45 Gifts to concessional entities

30

Subsection 129-45(1)

* gift-deductible
entity

* concessional
entity

31

Subsection 129-45(2) (example)

gift-deductible entity

concessional entity

32

Subsection 129-45(3)

* gift-deductible
entity

* concessional
entity

33

Subsection 129-45(3) (note)

gift-deductible entities

concessional entities

34

Section 157-1

gift-deductible entity

concessional entity

35

Subsection 157-5(1)

* gift-deductible
entity

* concessional
entity

36

Subsection 157-5(2) (example)

gift-deductible entity

concessional entity

37

Subsection 157-5(3)

* gift-deductible
entity

* concessional
entity

38

Subsection 157-5(3) (note)

gift-deductible entities

concessional entities

39

Subsection 157-10(1)

* gift-deductible
entity

* concessional
entity

40

Subsection 157-10(2) (example)

gift-deductible entity

concessional entity

41

Subsection 157-10(3)

* gift-deductible
entity

* concessional
entity

42

Subsection 157-10(3) (note)

gift-deductible entities

concessional entities

1B Section 195-1

Insert:

Australian legislature has the
same meaning as in the Income Tax Assessment Act 1997 .

1C Section 195-1

Insert:

concessional entity means:

(a) an entity, gifts or contributions to which can be
deductible under Division 30 of the Income Tax Assessment
Act 1997 ; or

(b) a political party that is registered under Part XI
of the Commonwealth Electoral Act 1918 or under a
corresponding * State law
or * Territory
law; or

(c) an * independent
candidate; or

(d) an * independent
member.

1D Section 195-1 (definition
of gift-deductible entity )

Repeal the definition.

1E Section 195-1

Insert:

independent candidate : an
individual is an independent candidate at a time if,
at that time:

(a) the individual’s candidature in an election for
members of an * Australian
legislature has been declared or otherwise publicly announced by an
entity authorised under the relevant electoral legislation; and

(b) the individual’s candidature is not endorsed by a
political party that is registered under Part XI of the
Commonwealth Electoral Act 1918 or under a corresponding
* State law
or * Territory
law; and

(c) the earliest of these has not occurred:

(i) the time when the result of the election is declared or
otherwise publicly announced by an entity authorised under the
relevant electoral legislation; and

(ii) the time (if any) when the individual’s intention
to no longer be a candidate for the election is publicly available;
and

(iii) the time (if any) when, after the election is taken to
have wholly failed under the relevant electoral legislation,
candidates for the replacement election are declared or otherwise
publicly announced by an entity authorised under that
legislation.

1F Section 195-1

Insert:

independent member : an
individual is an independent member at a time if, at
that time:

(a) one of the following applies:

(i) the individual is a member of an * Australian
legislature;

(ii) the individual’s election as a member of an
Australian legislature (including as a result of an election that
is later declared void) has been declared or otherwise publicly
announced by an entity authorised under the relevant electoral
legislation, in a case where the individual has not yet started
serving as such a member;

(iii) the individual has ceased to be a member of an
Australian legislature because the legislature, or a house of the
legislature, is dissolved or has reached its maximum duration,
because the individual comes up for election or because the
relevant election has been declared void, in a case where
candidates for the resulting election have not yet been declared or
otherwise publicly announced by an entity authorised under the
relevant electoral legislation; and

(b) the individual is not a member of a political party that
is registered under Part XI of the Commonwealth Electoral
Act 1918 or under a corresponding * State law
or * Territory
law.